Explore how Switzerland's 35% dividend withholding tax can be reduced or eliminated through double tax treaties and refund options.
Switzerland levies dividend withholding tax. The Swiss dividend withholding tax rate is 35%.
Double tax treaties and possible relief methods
Swiss dividend withholding tax may be reduced, or in some situations even eliminated, under Switzerland’s double tax treaties. Generally, the Swiss tax administration (“ESTV”) can refund excess non-resident tax withheld if you complete and send the refund form within the statute of limitations of the country.
Statute of limitations
The statute of limitations in Switzerland is 3 years after the end of the year in which the dividends were received.
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